A delinquent tax is a tax that has been forwarded to the County Treasurer for collection on March 1st following the year the bill was originally issued.
Important Information For Property Owners
Delinquent taxes are charged a 1% interest per month in the first year of delinquency. In the second year of delinquency, interest increases to 1.5% per month along with additional fees, such as the $175 forfeiture fee. If taxes remain unpaid for a two year period, the property will be foreclosed and sold at a public auction held by the State of Michigan. Once foreclosed, property can no longer be redeemed.
Delinquent Tax Payments
Payment of a delinquent tax bill must be made to the Livingston County Treasurer’s Office.
- Credit/debit cards are accepted at our Office and online.
- We will accept partial payments.
- Please make check payable to Livingston County Treasurer, and include your parcel number and tax year or years being paid.
- Please contact us at (517) 546-7010 for an exact payoff amount, before sending your check.
If mailing your payment, please send to:
Livingston County Treasurer
200 E. Grand River Ave.
Howell, MI 48843
Please be advised that due to interest being applied, payoff amounts will change on the first of every month. Therefore, payments being mailed must be received by the County Treasurer’s Office by the last day of the month in order to avoid the next month’s interest. Postmarks are not accepted.
- July/December – Property taxes billed by the City/Village/Township Treasurer.
- March 1st (Entering 1st year of Delinquency) – Unpaid property taxes are forwarded to the County Treasurer for collection. County Treasurer adds a 4% administrative fee and 1% per month interest.
- October 1st – A statutory fee of $15 is added to each delinquent parcel.
- March 1st (Entering 2nd year of Delinquency) – Property enters a forfeited status. A statutory fee of $175 is added. Interest is increased from 1% per month to 1.5% per month, back to the date that taxes became delinquent.
- March 1st (Entering 3rd year of Delinquency & Foreclosure) – Circuit Court enters a judgment of foreclosure. Property owners have until March 31st to pay the taxes or lose their property.
- April 1st – Clear title passes to the State of Michigan.
- July – Property is sold at public auction by State of Michigan.
Frequently Asked Questions
If I don't pay my taxes, will I lose my property?
Yes. Your property will be foreclosed and you will lose title.
What happens after the property is forwarded to the county treasurer for collection?
The County Treasurer adds a 4% administration fee and interest of 1% per month. After one year, the property enters a forfeited status.
What does it mean to be in forfeiture? Does it mean that I lose my property?
No. Forfeiture is not foreclosure. Forfeiture is a year period leading up to the final foreclosure of the property. When a property is forfeited, the interest rate increases from 1% per month, to 1.5% per month, back to the date when the taxes became delinquent. A $175 fee is also added, and additional fees are added during this one year period.
What happens after my property is in forfeiture?
After property has been in forfeiture for one year, it will be foreclosed.
What happens after my property is foreclosed? How do I get it back?
You cannot get your property back after it has been foreclosed. Property that has been foreclosed will be sold at public auction.